Scenario V

Treasury-Managed Trust Fund Allocation Accounts

V - 1 June 2001

Treasury-managed trust funds are a unique group of accounts in that the law has designated the Secretary 

of Treasury to act as managing trustee for a named group of trust funds. Fiscal Service administers this 

function. Treasury-managed trust funds are comprised of an individual TAFS reported by Fiscal Service

(referred to as the "corpus account"), and an individual TAFS reported by the program agency (referred 

to as the "agency account").

In most instances, Fiscal Service TAFS are structured as 20X8000; the "20" indicates Treasury, "X" 

represents the period of availability, and "8000" represents the trust fund series. The agency TAFS are 

established in one of two ways: either as a separate appropriation fund symbol (i.e., 69X8123) or as a 

transfer appropriation symbol, which is commonly referred to as an allocation account (i.e., 75-

20X8000). Allocation accounts are symbolized by adding the receiving agency's department prefix to 

the original appropriation fund symbol. In the example above, the "75" represents the U.S. Department 

of Health and Human Services. The scenario that follows was developed for the allocation-type

Treasury-managed trust funds. Refer to Scenario VI, Trust Fund Appropriation Transfers for Specific 

Treasury Appropriation Fund Symbols, for transactions between specific Treasury-managed trust funds 

and other trust fund appropriation accounts.

In appearance, the Treasury-managed trust fund allocation accounts resemble general fund allocation 

accounts, but in practice there are several differences. First, most trust funds have investment authority, 

while general funds typically do not. Investment authority resides with the corpus account and is 

managed by Fiscal Service. Because Fiscal Service manages the trust fund's investments in the corpus 

account and the agency manages the trust fund's obligations and disbursements in the allocation account, 

sound cash management principles must be enforced. This is discussed in more detail below. Second, 

yearend reporting requirements for the Treasury-managed trust fund allocation accounts require that any 

amounts receivable or payable between the corpus and agency accounts either net to zero or be 

eliminated. This concept affects the SF 133, USSGL 2108, and P&F presentations, as well as agency 

and Governmentwide financial statement presentations. Scenario V illustrates this theory.

The flowchart at the beginning of this section illustrates the basic framework and flow of activity within 

a Treasury-managed trust fund allocation account. Receipts are recorded in the corpus account and then 

invested based upon the terms stipulated by statute or trust agreement. As funds are needed by the 

agency account for disbursement, the program agency contacts Fiscal Service for a transfer of funds 

(accomplished via SF 1151). The Fiscal Service then disinvests the funds so that the transfer may be 

accomplished. The Treasury-managed trust fund allocation accounts also record nonexpenditure 

transfers that occur between other trust funds, as well as expenditure transfers with Federal funds. 

(Refer to Scenario I, Basic Trust Fund Accounting.)

In contrast with other Federal nonexpenditure transfers, transfers between trust fund corpus accounts and 

agency allocation accounts require different accounting and reporting treatment. To maintain sound cash 

management principles, funds remain invested until needed for disbursement to maximize interest 

earned. Since Fiscal Service performs the investment function, and the program agency performs the 

obligation and disbursement function, a budgetary mechanism is sometimes needed to transfer the 

budget authority prior to actually transferring the funds. That mechanism results in a receivable and 

payable transaction recorded by each entity.
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

V - 2 June 2001

Another notable concept is that the corpus TAFS consists of one or more receipt accounts (i.e., 

20X8000.001, 20X8000.002) and a corresponding expenditure account (i.e., 20X8000). Trust fund 

receipts are often comprised of taxes, customs duties, fines, penalties, etc., and are first credited to a trust 

fund receipt account. Because the law designates the Treasury-managed trust fund receipt accounts 

subject to this guidance as available for expenditure, the receipts are automatically credited to the 

corresponding expenditure account. There is no current requirement to have separate USSGL 

accounting for available trust fund receipt accounts; therefore, the following transactions combine 

activity of receipt and expenditure accounts.

Below are the USSGL accounts commonly used by Treasury-managed trust fund allocation accounts. 

1330 Receivable for Transfers of Currently Invested Balances

2150 Payable for Transfers of Currently Invested Balances

4165 Allocations of Authority - Anticipated from Invested Balances

4166 Allocations of Realized Authority - To Be Transferred from Invested Balances

4167 Allocations of Realized Authority - Transferred from Invested Balances

5755 Nonexpenditure Financing Sources - Transfers-In

5765 Nonexpenditure Financing Sources - Transfers-Out

The scenario also illustrates the unique reporting requirements for budgetary and proprietary 

transactions. For FACTS I (proprietary) and OMB Form and Content reporting, the agency account 

consolidates the data from the corpus account and reports the trust fund as a whole. For FACTS II 

(primarily budgetary) reporting (SF 133, USSGL 2108, P&F), each TAFS submits its portion of the 

activity, and then Treasury and OMB merge the data.
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 1

Fiscal Service Trust Fund Corpus Account Agency Trust Fund Account

(20X8000) (75-20X8000)

V - 3 June 2001

1. To record amounts anticipated by Agency for transfer 

from the corpus account. This is based upon an SF 132: 

Apportionment and Reapportionment Schedule request.

N/A

1. To record amounts anticipated by Agency for transfer 

from the corpus account. This is based upon an SF 132: 

Apportionment and Reapportionment Schedule request. 

(TC A204)

Budgetary

4165 Allocations of Authority - Anticipated from Invested 

Balances 50,000

4450 Unapportioned Authority 50,000

Proprietary

None

2. To record receipts credited to the corpus account. (Note: 

This transaction combines the activity of the receipt and 

expenditure accounts.) (TC A186)

Budgetary

4114 Appropriated Trust or Special Fd

Receipts 70,000

4620 Unob Fds Not Subject to Apport 70,000

Proprietary

1010 Fund Balance With Treasury 70,000

5800 Tax Revenue Collected 70,000

2. To record receipts credited to the corpus account. (Note: 

This transaction combines the activity of the receipt and 

expenditure accounts.)

N/A
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 1

Fiscal Service Trust Fund Corpus Account Agency Trust Fund Account

(20X8000) (75-20X8000)

V - 4 June 2001

3. To record the investment of receipts in par value securities 

issued by the Bureau of the Fiscal Service.

1

 (TC B124)

Budgetary

None

Proprietary

1610 Investments in U.S. Treas. Securities Issued

by Fiscal Service 70,000

1010 Fund Balance With Treasury 70,000

3. To record the investment of receipts in par value securities 

issued by the Bureau of the Fiscal Service. 

N/A

4. To record apportionment of funds based on an approved 

SF 132: Apportionment and Reapportionment Schedule.

N/A

4. To record apportionment of funds anticipated in 

transaction #1 based on an approved SF 132: 

Apportionment and Reapportionment Schedule. (TC 

A116)

Budgetary

4450 Unapportioned Authority 50,000

4510 Apportionments 50,000

Proprietary

None

 

1 This is a basic transaction to illustrate that the receipts collected by the corpus account are immediately invested. No further investment activity is reflected in this 

scenario. Refer to Scenario IV, Trust Fund Investments, as well as Section III - Accounting Transactions of TFM S2-01-02 (as updated) for more detailed guidance on 

trust fund investments.
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 1

Fiscal Service Trust Fund Corpus Account Agency Trust Fund Account

(20X8000) (75-20X8000)

V - 5 June 2001

5. To record receivables/payables for the transfer of 

authority and financing sources. This may be based upon 

an amount specified in an annual appropriation act, or 

based upon an agency's authority to obligate. 

A. To record a payable prior to the SF 1151: Nonexpenditure 

Transfer Authorization request.2

 (TC A223)

Budgetary

4620 Unob Fds Not Subject to Apport 25,000

4166 Allocations of Realized Authority - To Be 

Transferred from Invested Bal 25,000

Proprietary

5765 Nonexpenditure Financing Sources –

Transfers-Out 25,000

2150 Payable for Transf of Currently Invested 

Balances 25,000

5. To record receivables/payables for the transfer of 

authority and financing sources. This may be based upon 

an amount specified in an annual appropriation act, or 

based upon an agency's authority to obligate. 

A. To record a receivable prior to the SF 1151: 

Nonexpenditure Transfer Authorization request.2 (TC 

A217)

Budgetary

4166 Allocations of Realized Authority - To Be 

Transferred from Invested Balances 25,000

41653 Allocations of Authority - Anticipated 

from Invested Balances 25,000

Proprietary

1330 Receiv for Transf of Curr Invested Bal 25,000

5755 Nonexpenditure Financing Sources -

Transfers-In 25,000

 

2 Proprietary receivable/payable transactions within Treasury-managed trust fund allocation accounts must be eliminated for agency and government-wide financial 

statements. For FACTS I (proprietary) reporting, one trial balance is submitted by the Agency containing the appropriate data for both accounts. The elimination entry 

related to this transaction is illustrated after the Post-closing Trial Balance. 

3 For activity that is not subject to apportionment, a credit to USSGL account 4620 Unobligated Funds Not Subject to Apportionment may be appropriate. Refer to 

Section III - Accounting Transactions of TFM S2-01-02 (as updated) for more comprehensive transactions.
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 1

Fiscal Service Trust Fund Corpus Account Agency Trust Fund Account

(20X8000) (75-20X8000)

V - 6 June 2001

B. To record obligations incurred.

N/A

B. To record obligations incurred. (TC A120, B202, B204)

Budgetary

4510 Apportionments 25,000

48014 Undelivered Orders -

Obligations, Unpaid 25,000

Proprietary

None

 

4 This step may be skipped for activity that goes directly to expended authority (USSGL 49xx series). Refer to Section III - Accounting Transactions of TFM S2-01-02 

(as updated) for more comprehensive transactions.
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 1

Fiscal Service Trust Fund Corpus Account Agency Trust Fund Account

(20X8000) (75-20X8000)

V - 7 June 2001

6. To record payable for expenses incurred.

N/A

6. To record payable for expenses incurred. (TC B302)

Budgetary

4801 Unexpended Obligations – Unpaid 25,000

4901 Delivered Orders - Obligations,

Unpaid 25,000

Proprietary

6100 Operating Expenses/Program Costs 25,000

2110 Accounts Payable 25,000
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 1

Fiscal Service Trust Fund Corpus Account Agency Trust Fund Account

(20X8000) (75-20X8000)

V - 8 June 2001

Budgetary:

Adjusting Entry

A1) To record appropriated receipts temporarily

precluded from obligation. (TC A127)

4620 Unoblig Fds Not Subject to Apport 45,000

 43975 Receipts and Approps Temp

Precluded from Obligation 45,000

 

5 Many of the Treasury-managed trust fund allocation accounts have limitations 

on obligations. For those that do not, follow the guidance in Scenario I, Basic 

Trust Fund Accounting, of this Guide. For those that do, refer to Scenario II, 

Trust Fund Balances Precluded from Obligation, for a more detailed illustration.

Budgetary:

Adjusting Entry

A1) To record adjustments for anticipated resources 

not realized. (TC F112)

4450 Unapportioned Authority 25,000

4165 Allocations of Authority -

Anticipated from Invested 

Balances 25,000
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 1

Fiscal Service Trust Fund Corpus Account Agency Trust Fund Account

(20X8000) (75-20X8000)

V - 9 June 2001

Budgetary:

Pre-closing Adjusted Trial Balance

(FACTS II submission)

4114 70,000

4166 25,000

4397 45,000

70,000 70,000

Budgetary:

Pre-closing Adjusted Trial Balance

(FACTS II submission)

4166 25,000

4450 25,000

4510 25,000

4901 25,000

50,000 50,000
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 1

Fiscal Service Trust Fund Corpus Account Agency Trust Fund Account

(20X8000) (75-20X8000)

V - 10 June 2001

Budgetary:

Closing Entry

C1) To record the consolidation of actual net-funded 

resources (TC F204)

4201 Total Actual Resources - Collected 70,000

4114 Appropriated Trust or Special

Fund Receipts 70,000

Post-closing Trial Balance

4166 25,000

4201 70,000

4397 45,000

70,000 70,000

Budgetary:

Closing Entry

C1) To record the closing of unobligated balances to 

unapportioned authority. (TC F210)

4510 Apportionments 25,000

4450 Unapportioned Authority 25,000

Post-closing Trial Balance

4166 25,000

4901 25,000

25,000 25,000
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 1

Fiscal Service Trust Fund Corpus Account Agency Trust Fund Account

(20X8000) (75-20X8000)

V - 11 June 2001

Proprietary:

Pre-closing Trial Balance

1610 70,000

2150 25,000

5765 25,000

5800 70,000

95,000 95,000

Closing Entry

C1) To record the closing of revenue and other 

financing sources accounts to cumulative results 

of operations. (TC F228)

5800 Tax Revenue Collected 70,000

3310 Cum. Results of Operations 45,000

5765 Nonexpenditure Financing

Sources - Transfers-Out 25,000

Proprietary:

Pre-closing Trial Balance

1330 25,000

2110 25,000

5755 25,000

6100 25,000

50,000 50,000

Closing Entry

C1) To record the closing of expense and other financing 

source accounts to cumulative results of operations. 

(TC F228)

5755 Nonexpenditure Financing Sources -

Transfers-In 25,000

3310 Cum. Results of Operations 25,000

3310 Cumulative Results of Operations 25,000

6100 Operating Expenses/Program

Costs 25,000
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 1

Fiscal Service Trust Fund Corpus Account Agency Trust Fund Account

(20X8000) (75-20X8000)

V - 12 June 2001

Proprietary:

Post-closing Trial Balance

1610 70,000

2150 25,000

3310 45,000

70,000 70,000

Proprietary:

Post-closing Trial Balance

1330 25,000

2110 25,000

25,000 25,000
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 1

Fiscal Service Trust Fund Corpus Account Agency Trust Fund Account

(20X8000) (75-20X8000)

V - 13 June 2001

Proprietary:

N/A

Proprietary:

Eliminating Entry6

E1) To eliminate proprietary receivables and payables between

the corpus and agency accounts, prior to the FACTS I trial 

balance submission.

2150 Payable for Transfers of Curr. Invested Bal. 25,000

1330 Receivable for Transfers of Currently 

Invested Balances 25,000

5755 Nonexpenditure Financing Sources - Trans-In 25,000

5765 Nonexpenditure Financing Sources -

Transfers-Out 25,000

FACTS I Trial Balance (Pre-closing)

(Consolidated Corpus and Agency account)

1610 70,000

2110 25,000

5800 70,000

6100 25,000

95,000 95,000

 

6 Keep this entry separate from the main general ledger. This entry is necessary 

for accurate agency and government-wide (FACTS I) financial statement 

presentations.
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 1

V - 14 June 2001

SF-133: Report on Budget Execution and Budgetary Resources (Year-End)7

BUDGETARY RESOURCES Corpus Account Agency Account

1. Budget Authority

A. Appropriations (4114E) 70,000 0

D. Net Transfers, Current Year Authority Realized (4166E-B) (25,000) 25,000

2. Unobligated Balance (4166B) 0 0

5. Temporarily Not Available Pursuant to Public Law (4397E-B) (45,000)

7. Total Budgetary Resources 0 25,000

STATUS OF BUDGETARY RESOURCES

8. Obligations Incurred (4901E-B) 0 25,000

10. Unobligated Balances (Not Available) (4450E, 4510E) 0 0

11. Total, Status of Budgetary Resources 0 25,000

RELATION OF OBLIGATIONS TO OUTLAYS

14. Obligated Balance, Net, End of Period

D. (4901E) 0 25,000

15. Outlays

A. Disbursements (4902E) 0 0

B. Collection 

 

7 The corpus and agency accounts submit budget data separately via FACTS II. SF 133 data is extracted and consolidated by OMB.
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 1

V - 15 June 2001

USSGL 2108: Year-End Closing Statement8

Corpus Account Agency Account

Column 6 Other Authorizations (1610E) 70,000 0

Column 7 Reimbursements Earned (4166E)9 (25,000) 25,000

Column 10 Accounts Payable (4901E) 0 25,000

Column 11 Unobligated Balance (4397E, 4450E, 4510E) 45,000 0

 

8 The corpus and agency accounts submit budget data separately via FACTS II. USSGL 2108 data is extracted and consolidated by Treasury.

9 The receivable/payable amounts to be transferred (USSGL account 4166) reflected in Column 7 must net to zero when combined.
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 1

V - 16 June 2001

CONSOLIDATED Schedule P - Program & Financing10

Budgetary Resources Available for Obligation

2200 New budget authority (gross) (4114E - 4397E-B) 25,000

2395 Total new obligations (-) (4901E-B) (25,000)

New Budgetary Authority (Gross) Detail

4027/6027 Appropriation (trust fund, indefinite) (4114E) 70,000

4100 Transferred to other accounts (-) (4166E-B)11 (25,000)

4200 Transferred from other accounts (4166E-B) 25,000

6045 Portion precluded from obligation (-) (4397E-B) (45,000)

6250 Appropriation (total) 25,000

Change in Unpaid Obligations

7299 Total unpaid obligations, start of year (4901B) 0

7310 Total new obligations (4901E-B) 25,000

7499 Total unpaid obligations, end of year (4901E) 25,000

Memorandum Entries

9201 Total investments, start of year (1610B) 0

9202 Total investments, end of year (1610E) 70,000

 

10 The corpus and agency accounts submit budget data separately via FACTS II. P&F data is extracted and consolidated by OMB.

11 Line 4100 reflects the corpus account's 4166E-B payable balance to be transferred. Line 4200 reflects the agency account's 4166E-B receivable balance to be 

transferred. These amounts must match.
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 1

V - 17 June 2001

Consolidated Corpus/Agency Form and Content Statements 12

Balance Sheet

ASSETS

1A4 Investments (1610E) 70,000

LIABILITIES and NET POSITION

4B1 Accounts Payable (2110E) 25,000

8. Cumulative Results of Operations (3310E) 45,000

Statement of Net Cost

1B1 Program Costs-Public- Production (6100E) 25,000

1D Less Earned Revenue 0

5 Net Cost of Operations (calculation) 25,000

Statement of Changes in Net Position

1 Net Cost of Operations 25,000

2B Financing Sources-Taxes (5800E) 70,000

9 Net Position-End of Period (calculation) 45,000

 

12 The corpus and agency accounts are consolidated by the Agency in preparation of the OMB Form and Content Statements. Any transfers between the corpus and 

agency accounts are eliminated.
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 1

V - 18 June 2001

Consolidated Corpus/Agency Form and Content Statements (continued)

Statement of Budgetary Resources

1A Budget Authority - Appropriations (4114E) 70,000

1D Net Transfers (4166E-B) 0

4B Adjustments-Temporarily not Available (4397E-B) (45,000)

5 Total Budgetary Resources 25,000

6 Obligations Incurred (4901E-B) 25,000

8 Unobligated Balances Not Yet Available (4450E, 4510E) 0

9 Total Status of Resources 25,000

10 Obligations Incurred (4901E-B) 25,000

14D Less: Accounts Payable (4901E) 25,000

15 Total Outlays (calculation) 0

Statement of Financing

1A Obligations Incurred (4901E-B) 25,000

1J Total (calculation) 25,000

5 Net Cost of Operations (calculation) 25,000
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 2

Fiscal Service Trust Fund Corpus Account Agency Trust Fund Account

(20X8000) (75-20X8000)

V - 19 June 2001

1. Agency account requests transfer of funds to meet 

disbursement needs.

A. To record disinvestment of funds. (TC C120)

Budgetary

None

Proprietary

1010 Fund Balance With Treasury 25,000

1610 Investments in U.S. Treasury

Securities Issued by Fiscal Service 25,000

B. To record actual transfer of funds (SF 1151 Nonexpenditure Transfer Authorization) between corpus and 

agency accounts. (TC A225)

Budgetary

4166 Allocations of Realized Authority - To Be Transferred 

from Invested Balances 25,000

4167 Allocations of Realized Authority - Transferred 

from Invested Balances 25,000

Proprietary

2150 Payable for Transfers of Currently Invested

Balances 25,000

1010 Fund Balance With Treasury 25,000

1. Agency account requests transfer of funds to meet 

disbursement needs.

A. To record disinvestment of funds.

N/A

B. To record actual transfer of funds (SF 1151 Nonexpenditure Transfer Authorization) between corpus and 

agency accounts. (TC A219)

Budgetary

4167 Allocations of Realized Authority - Transferred

from Invested Balances 25,000

4166 Allocations of Realized Authority -

To Be Transferred from Invested

Balances 25,000

Proprietary

1010 Fund Balance With Treasury 25,000

1330 Receivable for Transfers of Currently

Invested Balances 25,000
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 2

Fiscal Service Trust Fund Corpus Account Agency Trust Fund Account

(20X8000) (75-20X8000)

V - 20 June 2001

C. To record disbursement of funds.

 N/A

C. To record disbursement of funds. (TC B110)

Budgetary

4901 Delivered Orders - Obligations, Unpd 25,000

4902 Delivered Orders - Oblig, Paid 25,000

Proprietary

2110 Accounts Payable 25,000

1010 Fund Balance With Treasury 25,000
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 2

Fiscal Service Trust Fund Corpus Account Agency Trust Fund Account

(20X8000) (75-20X8000)

V - 21 June 2001

Budgetary:

Beginning Trial Balance

4166 25,000

4201 70,000

4397 45,000

70,000 70,000

(No Adjusting Entries)

Pre-closing Adjusted Trial Balance

(FACTS II submission)

4167 25,000

4201 70,000

4397 45,000

70,000 70,000

Budgetary:

Beginning Trial Balance

4166 25,000

4901 25,000

25,000 25,000

(No Adjusting Entries)

Pre-closing Adjusted Trial Balance

(FACTS II submission)

4167 25,000

4902 25,000

25,000 25,000
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 2

Fiscal Service Trust Fund Corpus Account Agency Trust Fund Account

(20X8000) (75-20X8000)

V - 22 June 2001

Budgetary:

Closing Entry

C1) To record the consolidation of actual net-funded 

resources. (TC F204)

4167 Allocations of Realized Authority -

Transferred from Invested Balances 25,000

4201 Total Actual Resources -

Collected 25,000

Post-closing Trial Balance:

4201 45,000

4397 45,000

45,000 45,000

Budgetary:

Closing Entries

C1) To record the consolidation of actual net-funded 

resources. (TC F204)

4201 Total Actual Resources – Collected 25,000

4167 Allocations of Realized Authority -

Transferred from Invested

Balances 25,000

C1) To record the closing of Expended Authority -

Paid. (TC F214)

4902 Delivered Orders - Obligations, Paid 25,000

 4201 Total Actual Resources - Coll. 25,000

Post-closing Trial Balance

- none -
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 2

Fiscal Service Trust Fund Corpus Account Agency Trust Fund Account

(20X8000) (75-20X8000)

V - 23 June 2001

Proprietary:

Beginning Trial Balance

1610 70,000

2150 25,000

3310 45,000

70,000 70,000

Pre-closing Trial Balance

1610 45,000

3310 45,000

45,000 45,000

Closing Entry

- none -

Post-closing Trial Balance

1610 45,000

3310 45,000

45,000 45,000

Proprietary:

Beginning Trial Balance

1330 25,000

2110 25,000 

25000 25000

Pre-closing Trial Balance

- none -

Closing Entry

- none -

Post-closing Trial Balance

- none -

FACTS I Trial Balance (Pre-closing)

(Consolidated Corpus and Agency account)

1610 45,000

3310 45,000

45,000 45,000
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 2

V - 24 June 2001

Trust Fund SF-133: Report on Budget Execution and Budgetary Resources (Year-End)

BUDGETARY RESOURCES Corpus Account Agency Account

1. Budget Authority

A. Appropriations 

D. Net Transfers, Current Year Authority Realized (4166E-B+4167E) 0 0

2. Unobligated Balance (4201B + 4397B + 4901B + 4166B) 0 0

5. Temporarily Not Available Pursuant to Public Law (4397E-B) 0 0

7. Total Budgetary Resources 0 0

STATUS OF BUDGETARY RESOURCES

8. Obligations Incurred (4901E-B + 4902E) 0 0

11. Total, Status of Budgetary Resources 0 0

RELATION OF OBLIGATIONS TO OUTLAYS

12. Obligated Balance, Net as of October 1 (4901B) 0 25,000

15. Outlays

A. Disbursements (4902E) 0 25,000

B. Collections 
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 2

V - 25 June 2001

USSGL 2108: Year-End Closing Statement

Corpus Account Agency Account

Column 6 Other Authorizations (1610E) 45,000 0

Column 11 Unobligated Balance (4397E) 45,000 0

CONSOLIDATED Schedule P - Program & Financing

Budgetary Resources Available for Obligation

2200 New budget authority (gross) (4114E - 4397E-B) 0

2395 Total new obligations (-) (4901E-B + 4902E-B) 0

New Budgetary Authority (Gross) Detail

4027/6027 Appropriation (trust fund, indefinite) (4114E) 0

4100 Transferred to other accounts (-) (4166E-B, 4167E) 0

4200 Transferred from other accounts (4166E-B, 4167E) 0

6045 Portion precluded from obligation (-) (4397E-B) ( 0)

Change in Unpaid Obligations

7299 Total unpaid obligations, start of year (4901B) 25,000

7310 Total new obligations (4901E-B) (25,000)

7499 Total unpaid obligations, end of year (4901E) 0

Memorandum Entries

9201 Total investments, start of year (1610B) 70,000

9202 Total investments, end of year (1610E) 45,000
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 2

V - 26 June 2001

Consolidated Corpus/Agency Form and Content Statements 13

Balance Sheet

ASSETS

1A4 Investments (1610E) 45,000

LIABILITIES and NET POSITION

8 Cumulative Results of Operations (3310E) 45,000

Statement of Net Cost -0-

Statement of Changes in Net Position

1 Net Cost of Operations 0

8 Net Position-Beginning of Period (3310B) 45,000

9 Net Position-End of Period (calculation) 45,000

 

13 The corpus and agency accounts are consolidated by the Agency in preparation of the OMB Form and Content Statements. Any transfers between the corpus and 

agency accounts are eliminated.
Scenario V

Treasury-Managed Trust Fund Allocation Accounts

Year 2

V - 27 June 2001

Consolidated Corpus/Agency Form and Content Statements (continued)

Statement of Budgetary Resources

1A Budget Authority - Appropriations 0

1D Net Transfers (4166E-B, 4167E) 0

2A Unobligated Balance Available (4201B+4166B+4397B) 0

4B Adjustments-Temporarily not Available (4397E-B) 0

5 Total Budgetary Resources 0

6 Obligations Incurred (4901E-B+4902E) 0

9 Total Status of Resources 0

10 Obligations Incurred (4901E-B, 4902E) 0

12 Obligated Balance, Net-Beginning (4901B) 25,000

15 Total Outlays (calculation) 25,000

Statement of Financing

1A Obligations Incurred (4901E-B+4902E) 0

1J Total (calculation) 0

5 Net Cost of Operations (calculation) 0